Chapter 10 Computer Controls for Organizations and Accounting information Systems True-False Questions 1. All controls available for the computerized accounting information system of a company should be implemented regardless of cost due to the high rate of computer crime. One of the "fallback" procedures of a computing center is the "grandfather-parent- child" file arrangement. According to the text, data transcription would only be necessary for a computerized accounting information system. Edit checks are very rarely used because they are not cost-effective controls. Information processing personnel usually only use selective edit checks in data processing applications due to the cost of computer time necessary for editing. Testing processing programs with test data is performed only when a system is first installed due to the high costs of such test runs. The audit trail is easier to follow in an online computerized system as compared to a batch system. No record of transactions is made in an online computerized system